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aria-describedby="ecl-menu-item-ecl-menu-531960476-2-link" aria-expanded="false" ><span class="ecl-button__container"><svg class="ecl-icon ecl-icon--xs ecl-icon--rotate-180 ecl-button__icon" focusable="false" aria-hidden="true" data-ecl-icon><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#corner-arrow"></use></svg></span></button><div class="ecl-menu__mega" data-ecl-menu-mega ><ul class="ecl-menu__sublist"><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/capital-markets-union-and-financial-markets/capital-markets-union_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Capital markets union" >Capital markets union</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/capital-markets-union-and-financial-markets/financial-markets_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Financial markets" >Financial markets</a></li><li class="ecl-menu__subitem" 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data-untranslated-label="Banking & insurance" data-ecl-menu-link id="ecl-menu-item-ecl-menu-531960476-3-link" >Banking & insurance</a><button class="ecl-button ecl-button--ghost ecl-menu__button-caret ecl-button--icon-only" type="button" data-ecl-menu-caret aria-label="Access item's children" aria-describedby="ecl-menu-item-ecl-menu-531960476-3-link" aria-expanded="false" ><span class="ecl-button__container"><svg class="ecl-icon ecl-icon--xs ecl-icon--rotate-180 ecl-button__icon" focusable="false" aria-hidden="true" data-ecl-icon><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#corner-arrow"></use></svg></span></button><div class="ecl-menu__mega" data-ecl-menu-mega ><ul class="ecl-menu__sublist"><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/banking/banking-union_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Banking union" >Banking union</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/banking/banking-regulation_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Banking regulation" >Banking regulation</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/banking/non-performing-loans-npls_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Non-performing loans (NPLs)" >Non-performing loans (NPLs)</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/banking/supplementary-supervision-financial-conglomerates_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Supplementary supervision of financial conglomerates" >Supplementary supervision of financial conglomerates</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/banking/insurance_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Insurance" >Insurance</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a 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ecl-menu__sublink" data-untranslated-label="Tools and standards" >Tools and standards</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/sustainable-finance/international-platform-sustainable-finance_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="International Platform on Sustainable Finance" >International Platform on Sustainable Finance</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/sustainable-finance/disclosures_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Disclosures" >Disclosures</a></li><li class="ecl-menu__subitem ecl-menu__see-all"><a href="/sustainable-finance_en" class="ecl-link ecl-link--standalone ecl-link--icon ecl-menu__sublink" ><span class="ecl-link__label">See all</span><svg class="ecl-icon ecl-icon--xs ecl-icon--rotate-180 ecl-link__icon" focusable="false" aria-hidden="true" ><use 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ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Cyber resilience" >Cyber resilience</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/digital-finance/framework-financial-data-access_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Framework for financial data access" >Framework for financial data access</a></li><li class="ecl-menu__subitem ecl-menu__see-all"><a href="/digital-finance_en" class="ecl-link ecl-link--standalone ecl-link--icon ecl-menu__sublink" ><span class="ecl-link__label">See all</span><svg class="ecl-icon ecl-icon--xs ecl-icon--rotate-180 ecl-link__icon" focusable="false" aria-hidden="true" ><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#arrow-left"></use></svg></a></li></ul></div></li><li class="ecl-menu__item ecl-menu__item--has-children" data-ecl-menu-item data-ecl-has-children aria-haspopup aria-expanded="false" id="ecl-menu-item-ecl-menu-531960476-6"><a href="/consumer-finance-and-payments_en" class="ecl-link ecl-link--standalone ecl-menu__link" data-untranslated-label="Consumer finance" data-ecl-menu-link id="ecl-menu-item-ecl-menu-531960476-6-link" >Consumer finance</a><button class="ecl-button ecl-button--ghost ecl-menu__button-caret ecl-button--icon-only" type="button" data-ecl-menu-caret aria-label="Access item's children" aria-describedby="ecl-menu-item-ecl-menu-531960476-6-link" aria-expanded="false" ><span class="ecl-button__container"><svg class="ecl-icon ecl-icon--xs ecl-icon--rotate-180 ecl-button__icon" focusable="false" aria-hidden="true" data-ecl-icon><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#corner-arrow"></use></svg></span></button><div class="ecl-menu__mega" data-ecl-menu-mega ><ul class="ecl-menu__sublist"><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/consumer-finance-and-payments/retail-financial-services_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Retail financial services" >Retail financial services</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/consumer-finance-and-payments/payment-services_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Payment services" >Payment services</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/consumer-finance-and-payments/financial-literacy_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Financial literacy" >Financial literacy</a></li><li class="ecl-menu__subitem ecl-menu__see-all"><a href="/consumer-finance-and-payments_en" class="ecl-link ecl-link--standalone ecl-link--icon ecl-menu__sublink" ><span class="ecl-link__label">See all</span><svg class="ecl-icon ecl-icon--xs ecl-icon--rotate-180 ecl-link__icon" focusable="false" aria-hidden="true" ><use 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level" >AML at international level</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="https://www.amla.europa.eu/index_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="AMLA" >AMLA</a></li><li class="ecl-menu__subitem ecl-menu__see-all"><a href="/financial-crime_en" class="ecl-link ecl-link--standalone ecl-link--icon ecl-menu__sublink" ><span class="ecl-link__label">See all</span><svg class="ecl-icon ecl-icon--xs ecl-icon--rotate-180 ecl-link__icon" focusable="false" aria-hidden="true" ><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#arrow-left"></use></svg></a></li></ul></div></li><li class="ecl-menu__item ecl-menu__item--has-children" data-ecl-menu-item data-ecl-has-children aria-haspopup aria-expanded="false" id="ecl-menu-item-ecl-menu-531960476-8"><a href="/eu-and-world_en" class="ecl-link ecl-link--standalone ecl-menu__link" data-untranslated-label="EU & worldwide" data-ecl-menu-link id="ecl-menu-item-ecl-menu-531960476-8-link" >EU & worldwide</a><button class="ecl-button ecl-button--ghost ecl-menu__button-caret ecl-button--icon-only" type="button" data-ecl-menu-caret aria-label="Access item's children" aria-describedby="ecl-menu-item-ecl-menu-531960476-8-link" aria-expanded="false" ><span class="ecl-button__container"><svg class="ecl-icon ecl-icon--xs ecl-icon--rotate-180 ecl-button__icon" focusable="false" aria-hidden="true" data-ecl-icon><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#corner-arrow"></use></svg></span></button><div class="ecl-menu__mega" data-ecl-menu-mega ><ul class="ecl-menu__sublist"><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/eu-and-world/international-fora_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="International fora" >International fora</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/eu-and-world/bilateral-relations_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Bilateral relations" >Bilateral relations</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/eu-and-world/equivalence-non-eu-financial-frameworks_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Equivalence of non-EU financial frameworks" >Equivalence of non-EU financial frameworks</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/eu-and-world/international-cooperation-financial-regulation-and-capital-movements_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="International cooperation" >International cooperation</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/eu-and-world/sanctions-restrictive-measures_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Sanctions (restrictive measures)" >Sanctions (restrictive measures)</a></li><li class="ecl-menu__subitem" data-ecl-menu-subitem ><a href="/eu-and-world/open-strategic-autonomy_en" class="ecl-link ecl-link--standalone ecl-menu__sublink" data-untranslated-label="Open strategic autonomy" >Open strategic autonomy</a></li><li class="ecl-menu__subitem ecl-menu__see-all"><a href="/eu-and-world_en" class="ecl-link ecl-link--standalone ecl-link--icon ecl-menu__sublink" ><span class="ecl-link__label">See all</span><svg class="ecl-icon ecl-icon--xs ecl-icon--rotate-180 ecl-link__icon" focusable="false" aria-hidden="true" ><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#arrow-left"></use></svg></a></li></ul></div></li></ul></section></div></nav> </div> </header> <div class="ecl-u-mb-2xl" id="block-ewcms-theme-page-header"> <div class="ecl-page-header" ><div class="ecl-container"><nav class="ecl-breadcrumb ecl-page-header__breadcrumb" aria-label="You are here:" aria-label="" data-ecl-breadcrumb="true" ><ol class="ecl-breadcrumb__container"><li class="ecl-breadcrumb__segment" data-ecl-breadcrumb-item="static"><a href="https://finance.ec.europa.eu/index_en" class="ecl-link ecl-link--standalone ecl-link--no-visited ecl-breadcrumb__link" >Home</a><svg class="ecl-icon ecl-icon--fluid ecl-breadcrumb__icon" focusable="false" aria-hidden="true" role="presentation"><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#corner-arrow"></use></svg></li><li class="ecl-breadcrumb__segment" data-ecl-breadcrumb-item="static"><a href="/publications_en" class="ecl-link ecl-link--standalone ecl-link--no-visited ecl-breadcrumb__link" >Publications</a><svg class="ecl-icon ecl-icon--fluid ecl-breadcrumb__icon" focusable="false" aria-hidden="true" role="presentation"><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#corner-arrow"></use></svg></li><li class="ecl-breadcrumb__segment ecl-breadcrumb__current-page" data-ecl-breadcrumb-item="static" aria-current="page"><span>Reports on development of EU sustainability reporting standards</span></li></ol></nav><div class="ecl-page-header__info"><ul class="ecl-page-header__meta"><li class="ecl-page-header__meta-item">Report</li></ul><h1 class="ecl-page-header__title"><span>Reports on development of EU sustainability reporting standards</span></h1></div></div></div> </div> <main class="ecl-u-pb-xl" id="main-content" data-inpage-navigation-source-area="h2.ecl-u-type-heading-2, div.ecl-featured-item__heading"> <div class="ecl-container"> <div class="ecl-row"> <div class="ecl-col-s-12 ewcms-top-sidebar"> <div> <div data-drupal-messages-fallback class="hidden"></div> </div> </div> </div> <div class="ecl-row"> <div class="ecl-col-s-12"> <div class="ecl-row ecl-u-mt-l"> <div class="oe-theme-left-sidebar ecl-col-12 ecl-col-l-3"> <nav class="ecl-inpage-navigation oe-theme-ecl-inpage-navigation ecl-u-z-dropdown" data-ecl-auto-init="InpageNavigation" data-ecl-auto-initialized="true" data-ecl-inpage-navigation="true" aria-labelledby="ecl-inpage-navigation-367797424" ><div class="ecl-inpage-navigation__title" id="ecl-inpage-navigation-367797424">Page contents</div><div class="ecl-inpage-navigation__body"><div class="ecl-inpage-navigation__trigger-wrapper"><button type="button" class="ecl-inpage-navigation__trigger" id="ecl-inpage-navigation-367797424-trigger" data-ecl-inpage-navigation-trigger="true" aria-controls="ecl-inpage-navigation-list" aria-expanded="false"><span class="ecl-inpage-navigation__trigger-current" data-ecl-inpage-navigation-trigger-current="true">Page contents</span><svg class="ecl-icon ecl-icon--xs ecl-icon--rotate-180 ecl-inpage-navigation__trigger-icon" focusable="false" aria-hidden="false" ><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#corner-arrow"></use></svg></button></div><ul class="ecl-inpage-navigation__list" data-ecl-inpage-navigation-list="true" id="ecl-inpage-navigation-367797424-list"></ul></div></nav> </div> <div class="oe-theme-content-region ecl-col-l-9"> <div id="block-ewcms-theme-main-page-content" data-inpage-navigation-source-area="h2, div.ecl-featured-item__heading" class="ecl-u-mb-l"> <article dir="ltr"> <div> <div class="ecl-u-mb-2xl"> <h2 id="details" class="ecl-u-type-heading-2 ecl-u-mt-none ecl-u-mb-l">Details</h2> <dl class="ecl-description-list ecl-description-list--horizontal" ><dt class="ecl-description-list__term">Publication date</dt><dd class="ecl-description-list__definition"><div>8 March 2021 (Last updated on: 8 March 2021)</div></dd><dt class="ecl-description-list__term">Author</dt><dd class="ecl-description-list__definition"><a href="https://commission.europa.eu/about-european-commission/departments-and-executive-agencies/financial-stability-financial-services-and-capital-markets-union_en">Directorate-General for Financial Stability, Financial Services and Capital Markets Union</a></dd><dt class="ecl-description-list__term">Related department</dt><dd class="ecl-description-list__definition"><a href="https://commission.europa.eu/about-european-commission/departments-and-executive-agencies/financial-stability-financial-services-and-capital-markets-union_en">Directorate-General for Financial Stability, Financial Services and Capital Markets Union</a></dd></dl> </div> <div class="ecl-u-mb-2xl"> <h2 id="description" class="ecl-u-type-heading-2 ecl-u-mt-none ecl-u-mb-l">Description</h2> <div><div class="ecl-row"> <div class="ecl-col-12 ecl-col-m-9 ecl-u-mb-l"><div class="ecl"><p>These reports, which were prepared at the request of the Commission following an <a href="https://data.consilium.europa.eu/doc/document/ST-14815-2019-INIT/en/pdf">invitation from the Economic and Financial Affairs Council</a>, are an important step in the development of corporate sustainability reporting across the EU. Both reports recognise the importance of coordinating the development of EU sustainability reporting standards with existing and emerging global initiatives. EU sustainability standards are necessary to meet the political ambition and urgent timetable of the <a href="https://ec.europa.eu/info/strategy/priorities-2019-2024/european-green-deal_en">European Green Deal</a>. They are also necessary to ensure consistency of reporting rules at the heart of the <a href="https://ec.europa.eu/info/business-economy-euro/banking-and-finance/sustainable-finance_en">EU鈥檚 sustainable finance agenda </a>, especially the existing <a href="https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32019R2088">Sustainable Finance Disclosure Regulation</a>, <a href="http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32014L0095">the Non-Financial Reporting Directive (NFRD</a>), the <a href="https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32020R0852">Taxonomy Regulation</a>, as well as with the requirements of forthcoming legislation on sustainable corporate governance and due diligence.</p> <p>The <a href="https://ec.europa.eu/info/files/210305-report-efrag-sustainability-reporting-standard-setting_en">first report</a> proposes a roadmap for the development of a comprehensive set of EU sustainability reporting standards. It was prepared by a <a href="https://www.efrag.org/News/Project-434/Appointed--Members-and-Chair-of-the-European-Lab-Project-Task-Force-on-preparatory-work-for-the-elaboration-of-possible-EU-non-financial-reporting-standards-" class="ecl-link ecl-link--icon ecl-link--icon-after"><span class="ecl-link__label">multistakeholder task force</span><svg class="ecl-icon ecl-icon--xs ecl-link__icon" focusable="false" aria-hidden="true" xmlns:xlink="http://www.w3.org/1999/xlink"><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#external" /></svg></a> established by the European Financial Reporting Advisory Group (EFRAG).</p> <p>A <a href="https://ec.europa.eu/info/files/210305-report-efrag-governance-funding_en">second report</a> proposes reforms to EFRAG鈥檚 governance structure to ensure that future EU sustainability reporting standards are developed using an inclusive and rigorous process. It sets out, for example, how national and European authorities will be involved, while ensuring that the process also draws upon the expertise of the private sector and civil society.</p></div> </div> </div> </div> </div> <div> <h2 id="files" class="ecl-u-type-heading-2 ecl-u-mt-none ecl-u-mb-l">Files</h2> <div class="ecl-u-mb-m"> <div class="ecl-file" data-ecl-file id="ecl-file-1845484780" ><div class="ecl-file__container"><svg class="ecl-icon ecl-icon--2xl ecl-file__icon" focusable="false" aria-hidden="true" ><use xlink:href="/themes/contrib/oe_theme/dist/ec/images/icons/sprites/icons.svg#file"></use></svg><div class="ecl-file__info"><ul class="ecl-file__detail-meta"><li class="ecl-file__detail-meta-item">8 MARCH 2021</li></ul><div class="ecl-file__title" id="ecl-file-1845484780-title">Proposals for a relevant and dynamic EU sustainability reporting standard setting</div></div></div><div class="ecl-file__footer"><div class="ecl-file__language" 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